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1999 Supreme(MP) 603

S.P.KHARE
Prime Solvent Extraction Ltd. – Appellant
Versus
State of M. P. – Respondent


Advocates appeared:
For Appellant/Petitioner/Plaintiff: H.S. Shrivastava, Adv.
For Respondents/Defendant: Ajay Mishra, Deputy Adv.-General

JUDGMENT

S.P. Khare, J.

1. This is a petition under Article 226 of the Constitution of India for a direction to the respondents Nos. 1 and 2 to issue the "eligibility certificate" forthwith.

2. The petitioner is a public limited company. It has established a solvent extraction plant in village Partala, Tehsil and District Chhindwara. The petitioner-company has been granted the certificate of having the status of "pioneer industry" by the Commissioner of Industries as per order dated October 22, 1997 (annexure P-1-A). In the meeting held on January 11, 1998 (112th meeting) of the respondent No. 2, State Level Committee it has been decided to grant eligibility certificate to the petitioner-company for a period of nine years from December 1, 1990 to November 30, 1999, as per notification dated October 23, 1981 (annexure P-1) issued under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 under which the State Government had power to grant exemption from payment of sales tax. As per item 3(c) the period of exemption is nine years in the case of pioneer industry located in any of the Tehsils of a district specified in category "C" of Part II of the annexure from the date of comm







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